GST rates and HSN code for M sand.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Wood and articles of wood; wood charcoal | Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44083920 | 18% | – | 01/07/2017 | – |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44083930 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44089090 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44089020 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44083120 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44083910 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44081020 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44081030 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44083190 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44089010 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44083110 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44083130 | 18% | – | 01/07/2017 | – | |
Sheets For Veneering (Including Those Obtained By Slicing Laminated Wood), For Plywood Or For Similar Laminated Wood And Other Wood, Sawn Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 M | 44081010 | 18% | – | 01/07/2017 | – | |
Photographic or cinematographic goods | Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Feature Films: Made Wholly Or Partly In Colour And Of A Length Not Exceeding 4,000 M | 37061013 | 18% | – | 01/07/2017 | – |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Weighing Machinery (Excluding Balances Of A Sensitivity Of 5 Centigrams Or Better), Including Weight Operated Counting Or Checking Machines; Weighing Machine Weights Of All Kinds Constant Weight Scales And Scales Fordischarging A Predetermined Weight Of M | 84233000 | 18% | – | 15/11/2017 1/07/2017 | – |
Machinery (Other Than Machines Of Heading 8450) For Washing, Cleaning, Wringing, Drying, Ironing, Pressing (Including Fusing Presses), Bleaching, Dyeing, Dressing, Finishing, Coating Or Impregnating Textile Yarns, Fabrics Or Made Up Textile Articles And M | 84512100 | 18% | – | 01/07/2017 | – | |
Machinery (Other Than Machines Of Heading 8450) For Washing, Cleaning, Wringing, Drying, Ironing, Pressing (Including Fusing Presses), Bleaching, Dyeing, Dressing, Finishing, Coating Or Impregnating Textile Yarns, Fabrics Or Made Up Textile Articles And M | 84514019 | 18% | – | 01/07/2017 | – | |
Machinery (Other Than Machines Of Heading 8450) For Washing, Cleaning, Wringing, Drying, Ironing, Pressing (Including Fusing Presses), Bleaching, Dyeing, Dressing, Finishing, Coating Or Impregnating Textile Yarns, Fabrics Or Made Up Textile Articles And M | 84518029 | 18% | – | 01/07/2017 | – | |
Ships, boats and floating structures | Of A Length Not Exceeding 7.5 M | 89039300 | 28% | – | – | – |
Of A Length Exceeding 7.5 M But Not Exceeding 24 M | 89032200 | 28% | – | – | – |
Understanding the Harmonized System Nomenclature (HSN) code is crucial for businesses dealing with manufactured sand (M-sand) under India’s Goods and Services Tax (GST) system. This six-digit code standardizes the classification of goods for taxation. However, the provided data does not contain any specific entries for “M-sand” or manufactured sand.
The data primarily focuses on Chapter 44: Wood and articles of wood; wood charcoal, listing various types of veneer sheets with a GST rate of 18%, effective from July 1, 2017. It also includes a few entries under Chapter 37, 84, and 89 which are irrelevant to M-sand.
Since M-sand is a type of crushed aggregate used as a substitute for river sand in construction, it would logically fall under Chapter 25: Salt; sulphur; earths and stone; plastering materials, lime and cement or Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials.
Specifically, considering its nature as crushed stone, M-sand is likely classified under HSN code 2517: Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial wastes, whether or not mixed with the materials comprised in the first paragraph; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated.
The GST rate for goods falling under HSN code 2517, including crushed stone aggregates, is generally 5%. This rate has been in effect since July 1, 2017.
Accurate classification is essential for proper invoicing, GST payment, and claiming input tax credit in the construction industry.
You should consult the official GST tariff or the CBIC website for the most accurate information.
The likely HSN code is 2517.
Based on the general rate for crushed stone aggregates, it is likely 5%.
The 18% rate was effective from July 1, 2017.
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